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9629 Uppsatser om Full goodwill method - Sida 33 av 642

Turkiet - inte europeiskt nog för gemenskapen?

The Turkish accession to the European Union has been the most extended one that the Unionhas been dealing with so far. Turkey is now accepted as a candidate country but it is still in aproblematic situation. Most of the EU?s member states do not share the Union?s belief thatTurkey should become a full member of the Union, if they should even become a member atall. Europeanization constitutes a ground in this essay, and the ?top-down? perspective withinthis process can give an explanation to why most EU member states have such a hesitanceagainst Turkey..

Hegemoniska diskurser i gymnasieskolans verksamhetssystem och betydelsen av dessa för gymnasisters utvecklande av demokratisk kompetens: : En diskursanalytiskt inspirerad studie från ett socialkonstruktivistiskt perspektiv med fokus på hegemoniska struktu

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

Utvärderingsmodell för förpackningar och dess hantering i dagligvaruhandeln : ? en jämförelse av ergonomi-, miljö- och logistikparametrar

Companies become more and more aware of the added values of the packaging. A well chosen and developed packaging can reduce the costs for the companies through reduced costs for transports, reduced quantity of waste and discards and increased goodwill for example. The companies? costs for salaries can also be reduced due to the increased packaging handling efficiency and the reduced costs for sick leave, reduced work capacity and rehabilitation etc. that can arise when handling poorly developed products and packaging.

Virtuell hållfasthetsprovning av en turistbuss

The competitive nature of the automotive industry has always implied a necessity to improve product development concerning time-to-market, cost and product quality. As capacity of computer-aided engineering (CAE) tools has evolved, so has the strive for simulation-driven design. Virtual durability testing using full vehicle models is one of many challenges posed in front of vehicle manufacturers when computer simulations are given a key role in product development.This thesis has been initiated as a preliminary step towards implementing dynamic virtual durability testing in the development of buses and coaches at Scania. The objective has been to assess the predictability of a full vehicle coach model and to what level of precision structural loads can be predicted. Previously performed proving ground testing of a Scania Touring coach has been the basis for the modelling and simulations in this thesis.A virtual model of the Scania Touring coach has been created in multi-body simulation software package MSC.Adams.

Möjligheter och begränsningar med läroboksbaserad och laborativ matematikundervisning

Mathematics is a central topic in today's education debate, including discussion of its educational quality and various teaching methods. Today basically two different teaching methods are used; one is the textbook based method, with the book in focus and the other one the laboratory method by which teaching is performed through practical applications. The purpose of this study was to examine four primary school teachers' view of these two teaching methods by means of four relevant inquiries. By interviewing the four teachers, advantages and disadvantages were highlighted and the purpose was achieved. In order to support the analysis, two theories applied; the socio-cultural perspective and the cognitive perspective.

STOR PÅVERKAN PÅ VINST PER AKTIE MED NY REDOVISNINGSSTANDARD?

Syftet med denna uppsats är att undersöka om svenska koncerners resultat och nyckeltal påverkats av den standardändring som infördes i USA från och med årsskiftet 2001/2002, SFAS 142. Detta för att kunna generalisera resultatet till den svenska marknaden i och med att IFRS 3 implementeras under 2005. Vår undersökning, som genomförts med en jämförande ekonomisk utvärderingsmetod, visar att samtliga undersökta koncerner redovisar ett synbart högre resultat och en urskiljbar högre vinst per aktie. Vi kan konstatera att vid såväl ett positivt som ett negativt resultat är standardändringen gynnsam för koncernerna. Ju större goodwillposten är desto större förbättring av vinst per aktie på grund av den uteblivna avskrivningen..

Big Bath-Accounting- Sötrre engångskostnader vid VD-byten?

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Livskvalitet hos personer som genomgått en total höftledsplastik - en litteraturstudie

The purpose of the study was based on scientific literature to describe the quality of life of persons who have undergone a total hip replacement. The method was a descriptive literature review. The results showed that pain was the most obvious change after surgery. Mild pain before surgery was strongly associated with mild pain after surgery. But despite less pain were experienced early, it took 1 year to achieve the full benefits of improved physical function.

Flödesmätning i vattenkraftverk : Studie av alternativa mätmetoder

Flow measurement is one of the greatest challenges in order to calculate efficiency in hydropower. Most hydropower plants in Sweden use differential pressure methods for flow measurement. These methods are dependent on constant conditions in the waterways. A change in these conditions, like turbine improvements, prevents differential pressure methods to verify efficiency improvements. Since efficiency improvements can?t be verified by one measurement system, another method, which isn?t affected by changing conditions, can be used.

Elektronstrukturbaserad magnetiseringsdynamik

In this project a method used for performing accurate simulations on magnetization dynamics based on constrained field density functional theory has been validated and used for performing computations on a few magnetic materials. The method has been shown to simulate systems consisting of iron well, but there are still problems with simulations of alloys containing both magnetic and non-magnetic materials..

Goodwill. IFRS3 & IAS36  - ?Big Bang? utifrån en revisors utgångspunkt.

The study aims to illustrate how women victims of male violence in intimate relationships are treated during the legal process and with professional perspective describe what women?s experiences considered to be in the legal process. The study also aims to draw attention to the interventions for abused women during the legal process.The results are based on interviews with professionals in the justice system, and on observations in the courtroom. Overall our results show that abused women are in need of a great quantity of help and support before, during and after the negotiation. The legal process is very stressful for the women.

Att främmandegöra det välkända

Our modern swedish society is charactarized by peoples and cultures from all over the world. In this perspective I believe that young pupils of today need culture studies in school in order to understand themselves and further to recieve knowledge about different cultures, traditions and lifestyles. The present study is an attempt to investigate the potential of the ethnological culture analysis as a pedagogical method. The paper is divided into two sections; one in which I (a student teacher in swedish language training) have applied the culture analysis in a literary context. By using the culture analysis on Emily Brontë´s classic book Wuthering Heights I have tried to let typical elements from the Victorian era appear.

Kapitaltäckningsregler med valfrihet : en kvalitativ studie om bankers frihet att välja beräkningsmetod för kapitalkravet

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

Evaluation of ELISA and rapid test for the analysis of fecal Calprotectin

ABSTRACTBackground Calprotectin is a protein found in the cytoplasm of neutrophile granulocytes. In the course of inflammatory bowel disease (IBD), calprotectin is released during chronic inflammation in the gut. Activation of neutrophils during the inflammation is followed by activation and secretion of pro-inflammatory molecules such as calprotectin. Calprotectin is stable in stool up to 7 days and can therefore be used as a non-invasive marker for diagnosis, treatment and measurement of the disease activity in patients with IBD. The most common method for analysis of calprotectin concentration is ELISA.

Studentkorgen : Tjänsteutformningen som kan underlätta universitetsstudenters matvanor

The purpose of this study is to identify how the needs, demands and preferences for a certain service appear among University students in Kalmar. This is necessary to examine in order to create and design a possible service that will solve the problem with the University students eating habits.This study is based on a qualitative method with quantitative elements. The qualitative method contains of three focus group discussions. The quantitative method contains of a questionnaire. All respondents in this study fits in the target group.One important conclusion that we have stated after the investigation of this study, is that the nature of this problem seems to differ from person to person.

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